TMI Blog2015 (11) TMI 1600X X X X Extracts X X X X X X X X Extracts X X X X ..... during the course of inspection - Held that: - This Court time and again held that there is no power vested with the enforcement wing authorities to compel the petitioner to handover the cheques and despite the same, they are collecting cheques - reliance placed on the decision of the case of M/s.Astek Electricals and Controls Vs. The Assistant Commissioner (CT), The Commercial Tax Officer Enforce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x. While so, on 29.09.2015, the respondents 1 and 2 visited the petitioner's premises and conducted surprise inspection. Based on the inspection report, the respondents 1 and 2 arrived at a total tax demand of ₹ 36,92,584/-. According to the petitioner, the respondents 1 and 2 have no jurisdiction to assess the petitioner and collect the tax from the petitioner during the course of inspe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, the issue raised in the writ petition is squarely covered by the above decision of this Court. 6.Following the decision of this Court in M/s.Astek Electricals and Controls's case (cited supra), this writ petition is allowed and the respondents 1 and 2 are directed to return the cheques bearing Nos. 001074, 001075 and 001076 respectively to the petitioner forthwith. It is always o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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